Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.
The collection scope of individual income tax includes:
1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and income related to employment.
2. Income from production and operation of individual industrial and commercial households includes income from production and operation of individual industrial and commercial households engaged in industries such as industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry and repair industry.
3. The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis.
4. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books and newspapers.
5. Royalty income refers to the income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and franchise rights.
6. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals due to their ownership of creditor's rights and equity.
7. Income from property leasing, property transfer and other income from personal income tax payable.
To sum up, the collection scope of personal income tax does not include all personal income, such as some tax-free income or non-tax income. In addition, the specific tax rates and collection methods will also vary from country to country or region.
Legal basis:
People's Republic of China (PRC) tax collection management law
first
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
second
This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund or overdue tax without authorization, or make decisions that are in conflict with tax laws and administrative regulations.
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.